{"id":9251,"date":"2026-07-19T18:45:18","date_gmt":"2026-07-19T11:45:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9251"},"modified":"2026-07-19T18:45:18","modified_gmt":"2026-07-19T11:45:18","slug":"thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/","title":{"rendered":"Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1eebng b\u1ecb c\u01a1 quan thu\u1ebf nh\u1eafc nh\u1edf, th\u1eadm ch\u00ed b\u1ecb x\u1eed ph\u1ea1t ch\u1ec9 v\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1ec5 v\u00e0i ng\u00e0y so v\u1edbi quy \u0111\u1ecbnh. Nguy\u00ean nh\u00e2n ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb vi\u1ec7c ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t. T\u1eeb n\u0103m 2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 quy \u0111\u1ecbnh l\u1ea1i kh\u00e1 chi ti\u1ebft c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y, t\u00f9y theo m\u1ee9c doanh thu, h\u00ecnh th\u1ee9c khai thu\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, gi\u00fap ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp l\u1ecbch n\u1ed9p h\u1ed3 s\u01a1, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p gi\u00fap theo d\u00f5i c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n n\u00e0y m\u1ed9t c\u00e1ch s\u00e1t sao v\u00e0 ch\u00ednh x\u00e1c h\u01a1n.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Can_cu_phap_ly_xac_dinh_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_co_doanh_thu_duoi_01_ty_dongnam\" >Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Thoi_han_ke_khai_thue_GTGT_doi_voi_ho_kinh_doanh_co_doanh_thu_tren_01_ty_dongnam\" >Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Truong_hop_ke_khai_thue_theo_quy\" >Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf theo qu\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Truong_hop_khai_thue_theo_thang\" >Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Thoi_han_nop_ho_so_quyet_toan_thue_thu_nhap_ca_nhan\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Thoi_han_nop_ho_so_khai_thue_doi_voi_hoat_dong_cho_thue_bat_dong_san\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Khai_thue_hai_lan_trong_nam\" >Khai thu\u1ebf hai l\u1ea7n trong n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Khai_thue_mot_lan_theo_nam\" >Khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_moi_ra_kinh_doanh\" >Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh m\u1edbi ra kinh doanh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Bat_dau_kinh_doanh_trong_06_thang_dau_nam\" >B\u1eaft \u0111\u1ea7u kinh doanh trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Bat_dau_kinh_doanh_trong_06_thang_cuoi_nam\" >B\u1eaft \u0111\u1ea7u kinh doanh trong 06 th\u00e1ng cu\u1ed1i n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Truong_hop_doanh_thu_luy_ke_vuot_01_ty_dong\" >Tr\u01b0\u1eddng h\u1ee3p doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 01 t\u1ef7 \u0111\u1ed3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Muc_phat_khi_vi_pham_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh\" >M\u1ee9c ph\u1ea1t khi vi ph\u1ea1m th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Bang_tong_hop_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_nam_2026\" >B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Ket_luan\" >\ub05d\ub0b4\ub2e4\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Cau_hoi_thuong_gap_ve_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_trung_vao_ngay_nghi_ngay_le_thi_tinh_the_nao\" >Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 th\u00ec t\u00ednh th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Ho_kinh_doanh_khong_phat_sinh_doanh_thu_trong_ky_co_phai_nop_ho_so_khai_thue_khong\" >H\u1ed9 kinh doanh kh\u00f4ng ph\u00e1t sinh doanh thu trong k\u1ef3 c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Ho_kinh_doanh_co_the_nop_ho_so_khai_thue_truoc_thoi_han_quy_dinh_khong\" >H\u1ed9 kinh doanh c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Nop_ho_so_khai_thue_qua_mang_Cong_dich_vu_congeTax_thi_tinh_dung_han_nhu_the_nao\" >N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng (C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng\/eTax) th\u00ec t\u00ednh \u0111\u00fang h\u1ea1n nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh\/#Lam_sao_biet_ho_kinh_doanh_cua_minh_phai_khai_thue_theo_quy_hay_theo_thang\" >L\u00e0m sao bi\u1ebft h\u1ed9 kinh doanh c\u1ee7a m\u00ecnh ph\u1ea3i khai thu\u1ebf theo qu\u00fd hay theo th\u00e1ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9255\" aria-describedby=\"caption-attachment-9255\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9255\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-xac-dinh-thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9255\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb n\u0103m 2026, vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. C\u1ee5 th\u1ec3, c\u00e1c \u0110i\u1ec1u 8, \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh r\u00f5 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o doanh thu, khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp hay c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u01a1 b\u1ea3n, th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng<\/b><span style=\"font-weight: 400;\">: th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh v\u1edbi c\u01a1 quan thu\u1ebf theo n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/b><span style=\"font-weight: 400;\">: ph\u1ea3i khai thu\u1ebf GTGT theo qu\u00fd ho\u1eb7c theo th\u00e1ng, t\u00f9y v\u00e0o m\u1ee9c doanh thu c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i n\u00e0y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 h\u1ed9 kinh doanh x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o, t\u1eeb \u0111\u00f3 tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_co_doanh_thu_duoi_01_ty_dongnam\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00f3 m\u1ee9c doanh thu n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m v\u1edbi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ed5 bi\u1ebfn nh\u1ea5t trong s\u1ed1 c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba. Do \u0111\u00f3, \u0111\u00e2y c\u0169ng l\u00e0 m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh m\u00e0 ph\u1ea7n l\u1edbn ch\u1ee7 h\u1ed9 c\u1ea7n ghi nh\u1edb \u0111\u1ea7u ti\u00ean. Vi\u1ec7c th\u00f4ng b\u00e1o doanh thu \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ed9 kinh doanh tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh A ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh t\u1eeb n\u0103m 2025, c\u1ea3 n\u0103m 2026 \u0111\u1ea1t t\u1ed5ng doanh thu 800 tri\u1ec7u \u0111\u1ed3ng. V\u00ec m\u1ee9c doanh thu n\u00e0y d\u01b0\u1edbi ng\u01b0\u1ee1ng 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, h\u1ed9 A kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT theo qu\u00fd hay th\u00e1ng, m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m 2026 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/01\/2027.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_thue_GTGT_doi_voi_ho_kinh_doanh_co_doanh_thu_tren_01_ty_dongnam\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9253\" aria-describedby=\"caption-attachment-9253\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9253\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-co-doanh-thu-tren-01-ty-dong_nam.jpg\" alt=\"Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng_n\u0103m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-co-doanh-thu-tren-01-ty-dong_nam.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-co-doanh-thu-tren-01-ty-dong_nam-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-co-doanh-thu-tren-01-ty-dong_nam-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-co-doanh-thu-tren-01-ty-dong_nam-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-ke-khai-thue-doi-voi-ho-kinh-doanh-co-doanh-thu-tren-01-ty-dong_nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9253\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m h\u1ed9 kinh doanh c\u00f3 doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n t\u00ednh theo n\u0103m m\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 khai thu\u1ebf qu\u00fd ho\u1eb7c th\u00e1ng, t\u00f9y v\u00e0o quy m\u00f4 doanh thu th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ke_khai_thue_theo_quy\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, h\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>\uc608\ub97c \ub4e4\uc5b4:<\/i><\/b><i><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng qu\u00fd 2 l\u00e0 ng\u00e0y 31\/7.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh B chuy\u00ean b\u00e1n l\u1ebb v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, doanh thu \u01b0\u1edbc t\u00ednh c\u1ea3 n\u0103m 2026 kho\u1ea3ng 5 t\u1ef7 \u0111\u1ed3ng (n\u1eb1m trong kho\u1ea3ng tr\u00ean 1 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m). V\u1edbi m\u1ee9c doanh thu n\u00e0y, h\u1ed9 B thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. K\u1ebft th\u00fac qu\u00fd III\/2026 (t\u1eeb 01\/7 \u0111\u1ebfn 30\/9\/2026), h\u1ed9 B ph\u1ea3i ho\u00e0n t\u1ea5t v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/10\/2026 &#8211; l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean thu\u1ed9c qu\u00fd IV.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khai_thue_theo_thang\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng 6 l\u00e0 ng\u00e0y 31\/7.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh C kinh doanh chu\u1ed7i c\u1eeda h\u00e0ng \u0103n u\u1ed1ng, doanh thu n\u0103m 2026 d\u1ef1 ki\u1ebfn v\u01b0\u1ee3t 60 t\u1ef7 \u0111\u1ed3ng. Do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, h\u1ed9 C ph\u1ea3i chuy\u1ec3n sang khai thu\u1ebf GTGT theo th\u00e1ng thay v\u00ec theo qu\u00fd. \u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2026, h\u1ed9 C c\u1ea7n ho\u00e0n th\u00e0nh v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong v\u00f2ng 20 ng\u00e0y k\u1ec3 t\u1eeb \u0111\u1ea7u th\u00e1ng 9, t\u1ee9c ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/9\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u00e1p d\u1ee5ng theo th\u00e1ng c\u00f3 ph\u1ea7n g\u1ea5p g\u00e1p h\u01a1n so v\u1edbi khai theo qu\u00fd, \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh quy m\u00f4 l\u1edbn ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u ngay khi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf k\u1ebft th\u00fac, tr\u00e1nh \u0111\u1ec3 d\u1ed3n c\u00f4ng vi\u1ec7c v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i k\u1ef3 h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_quyet_toan_thue_thu_nhap_ca_nhan\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 khai thu\u1ebf GTGT, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo n\u0103m. C\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/3 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo n\u0103m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh kh\u00e1 quan tr\u1ecdng nh\u01b0ng \u0111\u00f4i khi b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o doanh thu (31\/01). K\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai lo\u1ea1i ngh\u0129a v\u1ee5 n\u00e0y \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh x\u00e1c, tr\u00e1nh b\u1ecf s\u00f3t d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf 2026, h\u1ed9 kinh doanh D thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo n\u0103m. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 c\u1ee7a h\u1ed9 D ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/3\/2027, b\u1ea5t k\u1ec3 tr\u01b0\u1edbc \u0111\u00f3 h\u1ed9 D \u0111\u00e3 th\u00f4ng b\u00e1o doanh thu hay khai thu\u1ebf GTGT theo qu\u00fd\/th\u00e1ng \u0111\u00fang h\u1ea1n hay ch\u01b0a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_khai_thue_doi_voi_hoat_dong_cho_thue_bat_dong_san\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9254\" aria-describedby=\"caption-attachment-9254\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9254\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-nop-ho-so-khai-thue-doi-voi-hoat-dong-cho-thue-bat-dong-san.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-nop-ho-so-khai-thue-doi-voi-hoat-dong-cho-thue-bat-dong-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-nop-ho-so-khai-thue-doi-voi-hoat-dong-cho-thue-bat-dong-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-nop-ho-so-khai-thue-doi-voi-hoat-dong-cho-thue-bat-dong-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-nop-ho-so-khai-thue-doi-voi-hoat-dong-cho-thue-bat-dong-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-han-nop-ho-so-khai-thue-doi-voi-hoat-dong-cho-thue-bat-dong-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9254\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP cho ph\u00e9p l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c khai thu\u1ebf, t\u01b0\u01a1ng \u1ee9ng v\u1edbi hai m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_thue_hai_lan_trong_nam\"><\/span><b>Khai thu\u1ebf hai l\u1ea7n trong n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai thu\u1ebf hai l\u1ea7n trong n\u0103m, c\u1ee5 th\u1ec3 th\u1eddi gian nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea7n th\u1ee9 nh\u1ea5t: ch\u1eadm nh\u1ea5t ng\u00e0y 31\/7 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea7n th\u1ee9 hai: ch\u1eadm nh\u1ea5t ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_thue_mot_lan_theo_nam\"><\/span><b>Khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0169ng theo \u0111i\u1ec3m e kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf n\u00eau tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n E cho thu\u00ea m\u1ed9t c\u0103n nh\u00e0 nguy\u00ean c\u0103n, h\u1ee3p \u0111\u1ed3ng thu\u00ea kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean thu\u00ea khai thu\u1ebf thay. N\u1ebfu c\u00e1 nh\u00e2n E l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m, h\u1ed3 s\u01a1 khai thu\u1ebf cho to\u00e0n b\u1ed9 doanh thu cho thu\u00ea ph\u00e1t sinh trong n\u0103m 2026 ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/01\/2027. N\u1ebfu l\u1ef1a ch\u1ecdn khai thu\u1ebf hai l\u1ea7n trong n\u0103m, c\u00e1 nh\u00e2n E c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho giai \u0111o\u1ea1n ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u00f3 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/7\/2026 (l\u1ea7n 1) v\u00e0 ph\u1ea7n doanh thu c\u00f2n l\u1ea1i ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/01\/2027 (l\u1ea7n 2).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> Theo \u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea l\u00e0 ng\u01b0\u1eddi khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay th\u00ec t\u1ed5 ch\u1ee9c \u0111\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n cho thu\u00ea. Khi \u0111\u00f3, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 thanh to\u00e1n ti\u1ec1n thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9 kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c m\u1ed1c 31\/7 hay 31\/01 nh\u01b0 tr\u00ean. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu b\u00ean thu\u00ea l\u00e0 c\u00e1 nh\u00e2n thu\u00ea c\u1ee7a c\u00e1 nh\u00e2n, th\u00ec c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_moi_ra_kinh_doanh\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh m\u1edbi ra kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c trong quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026 l\u00e0 tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bat_dau_kinh_doanh_trong_06_thang_dau_nam\"><\/span><b>B\u1eaft \u0111\u1ea7u kinh doanh trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed9 kinh doanh c\u00f3 doanh thu th\u1ef1c t\u1ebf t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong 06 th\u00e1ng cu\u1ed1i n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bat_dau_kinh_doanh_trong_06_thang_cuoi_nam\"><\/span><b>B\u1eaft \u0111\u1ea7u kinh doanh trong 06 th\u00e1ng cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh thu th\u1ef1c t\u1ebf t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, h\u1ed9 kinh doanh ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_thu_luy_ke_vuot_01_ty_dong\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t 01 t\u1ef7 \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, khi c\u00f3 doanh thu l\u0169y k\u1ebf tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng, th\u00ec ph\u1ea3i chuy\u1ec3n sang th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd k\u1ec3 t\u1eeb qu\u00fd ph\u00e1t sinh doanh thu v\u01b0\u1ee3t m\u1ed1c 01 t\u1ef7 \u0111\u1ed3ng, thay v\u00ec ti\u1ebfp t\u1ee5c th\u00f4ng b\u00e1o doanh thu theo n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m ti\u1ebfp theo tr\u1edf \u0111i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1ebd th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu, khai thu\u1ebf theo c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111\u00e3 n\u00eau t\u1ea1i c\u00e1c ph\u1ea7n tr\u00ean, t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c doanh thu th\u1ef1c t\u1ebf \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh G b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng t\u1eeb th\u00e1ng 3\/2026 (thu\u1ed9c 6 th\u00e1ng \u0111\u1ea7u n\u0103m), doanh thu th\u1ef1c t\u1ebf t\u1eeb 01\/3 \u0111\u1ebfn 30\/6\/2026 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng. H\u1ed9 G ph\u1ea3i th\u00f4ng b\u00e1o doanh thu c\u1ee7a giai \u0111o\u1ea1n n\u00e0y ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/7\/2026. Sang 6 th\u00e1ng cu\u1ed1i n\u0103m, n\u1ebfu doanh thu ti\u1ebfp t\u1ee5c ph\u00e1t sinh v\u00e0 t\u1ed5ng doanh thu c\u1ea3 n\u0103m v\u1eabn \u1edf m\u1ee9c d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng, h\u1ed9 G th\u00f4ng b\u00e1o doanh thu 6 th\u00e1ng cu\u1ed1i n\u0103m ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/01\/2027. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u1ebfn th\u00e1ng 9\/2026 doanh thu l\u0169y k\u1ebf c\u1ee7a h\u1ed9 G v\u01b0\u1ee3t m\u1ed1c 01 t\u1ef7 \u0111\u1ed3ng, h\u1ed9 G ph\u1ea3i chuy\u1ec3n sang khai thu\u1ebf GTGT theo qu\u00fd ngay t\u1eeb qu\u00fd III\/2026 &#8211; qu\u00fd ph\u00e1t sinh doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_khi_vi_pham_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh\"><\/span><b>M\u1ee9c ph\u1ea1t khi vi ph\u1ea1m th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c nh\u1eafc nh\u1edf m\u00e0 c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed9 kinh doanh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh. C\u0103n c\u1ee9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 310\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">), m\u1ee9c x\u1eed ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, theo kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o: \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 &#8211; 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.500.000 \u0111\u1ed3ng: \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 &#8211; 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u1ea1t c\u1ea3nh c\u00e1o n\u00eau tr\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.500.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng: \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 31 &#8211; 60 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 7.500.000 \u0111\u1ed3ng: \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 61 &#8211; 90 ng\u00e0y; ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 7.500.000 \u0111\u1ed3ng \u0111\u1ebfn 12.500.000 \u0111\u1ed3ng: \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra ho\u1eb7c tr\u01b0\u1edbc khi l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i m\u1ee9c ph\u1ea1t ti\u1ec1n n\u00eau tr\u00ean, h\u1ed9 kinh doanh vi ph\u1ea1m th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf c\u00f2n bu\u1ed9c ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, t\u00ednh theo m\u1ee9c 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, h\u1ed9 kinh doanh v\u1eabn bu\u1ed9c ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n thi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh H c\u00f3 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT qu\u00fd II\/2026 l\u00e0 ng\u00e0y 31\/7\/2026, nh\u01b0ng \u0111\u1ebfn ng\u00e0y 10\/8\/2026 h\u1ed9 H m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p thu\u1ebf (ch\u1eadm 10 ng\u00e0y), v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p l\u00e0 10.000.000 \u0111\u1ed3ng. Khi \u0111\u00f3, h\u1ed9 H c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n \u1edf khung 1.000.000 &#8211; 2.500.000 \u0111\u1ed3ng (do ch\u1eadm trong kho\u1ea3ng 1-30 ng\u00e0y), \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo m\u1ee9c 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf 10.000.000 \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng kho\u1ea3ng 30.000 \u0111\u1ed3ng cho 10 ng\u00e0y ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u0103ng nhanh theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p, d\u00f9 quy m\u00f4 kinh doanh l\u1edbn hay nh\u1ecf, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng l\u1eadp l\u1ecbch theo d\u00f5i c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh l\u00e0 \u0111i\u1ec1u m\u00e0 b\u1ea5t k\u1ef3 ch\u1ee7 h\u1ed9 hay ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n n\u00e0o c\u0169ng n\u00ean th\u1ef1c hi\u1ec7n ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh ch\u01b0a t\u1ef1 tin x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, vi\u1ec7c <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan\/\"><span style=\"font-weight: 400;\">thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u0169ng l\u00e0 h\u01b0\u1edbng \u0111i gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t do sai s\u00f3t trong qu\u00e1 tr\u00ecnh t\u1ef1 k\u00ea khai.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_nam_2026\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c tra c\u1ee9u v\u00e0 theo d\u00f5i, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean, gi\u00fap ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n vi\u00ean d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ecdc l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung ph\u00eda tr\u00ean.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0ac\ub840<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ef3 k\u00ea khai thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu \u2264 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 31\/01 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu &gt; 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138 \uc815\uc0b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 31\/3 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho thu\u00ea B\u0110S (khai 2 l\u1ea7n\/n\u0103m)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 l\u1ea7n\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/7 (l\u1ea7n 1) v\u00e0 31\/01 n\u0103m sau (l\u1ea7n 2)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho thu\u00ea B\u0110S (khai 1 l\u1ea7n\/n\u0103m)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 31\/01 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed9 m\u1edbi kinh doanh (6 th\u00e1ng \u0111\u1ea7u, doanh thu d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/7 (6 th\u00e1ng \u0111\u1ea7u) v\u00e0 31\/01 n\u0103m sau (6 th\u00e1ng cu\u1ed1i)\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed9 m\u1edbi kinh doanh (6 th\u00e1ng cu\u1ed1i n\u0103m doanh thu d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 31\/01 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed9 m\u1edbi kinh doanh, doanh thu l\u0169y k\u1ebf &gt; 1 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo qu\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb qu\u00fd ph\u00e1t sinh doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2026 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh kh\u00e1 chi ti\u1ebft theo t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng: h\u1ed9 kinh doanh doanh thu th\u1ea5p th\u00f4ng b\u00e1o theo n\u0103m, h\u1ed9 doanh thu cao khai theo qu\u00fd ho\u1eb7c theo th\u00e1ng, c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 hai l\u1ef1a ch\u1ecdn khai thu\u1ebf, v\u00e0 h\u1ed9 kinh doanh m\u1edbi th\u00e0nh l\u1eadp c\u00f3 l\u1ed9 tr\u00ecnh ri\u00eang theo th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u00e0y ch\u00ednh l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 h\u1ed9 kinh doanh ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n &#8211; thu\u1ebf, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t do n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu mu\u1ed1n tham kh\u1ea3o chi ph\u00ed \u1ee7y th\u00e1c to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf cho \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 xem th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-ke-toan-dich-vu\/\"> b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00e2n \u0111\u1ed1i ph\u00f9 h\u1ee3p v\u1edbi ng\u00e2n s\u00e1ch v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_thue_doi_voi_ho_kinh_doanh_trung_vao_ngay_nghi_ngay_le_thi_tinh_the_nao\"><\/span>Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 th\u00ec t\u00ednh th\u1ebf n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo nguy\u00ean t\u1eafc chung c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (d\u1eabn chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 v\u1ec1 c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n), n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n ho\u1eb7c ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo li\u1ec1n k\u1ec1. V\u00ed d\u1ee5, n\u1ebfu ng\u00e0y 31\/01 r\u01a1i v\u00e0o Ch\u1ee7 nh\u1eadt, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p h\u1ed3 s\u01a1 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp m\u00e0 kh\u00f4ng b\u1ecb coi l\u00e0 ch\u1eadm n\u1ed9p.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_khong_phat_sinh_doanh_thu_trong_ky_co_phai_nop_ho_so_khai_thue_khong\"><\/span>H\u1ed9 kinh doanh kh\u00f4ng ph\u00e1t sinh doanh thu trong k\u1ef3 c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 nguy\u00ean t\u1eafc, h\u1ed9 kinh doanh v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o doanh thu ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang k\u1ef3 h\u1ea1n, k\u1ec3 c\u1ea3 khi doanh thu trong k\u1ef3 b\u1eb1ng 0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n t\u1ea1m ng\u1eebng kinh doanh \u0111\u00e3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c b\u1ecf qua ngh\u0129a v\u1ee5 n\u00e0y v\u00ec cho r\u1eb1ng kh\u00f4ng c\u00f3 doanh thu th\u00ec kh\u00f4ng c\u1ea7n khai l\u00e0 m\u1ed9t hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn, c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed9 kinh doanh b\u1ecb x\u1eed ph\u1ea1t do kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_the_nop_ho_so_khai_thue_truoc_thoi_han_quy_dinh_khong\"><\/span>H\u1ed9 kinh doanh c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u00eau trong b\u00e0i l\u00e0 m\u1ed1c ch\u1eadm nh\u1ea5t, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p \u0111\u00fang ng\u00e0y \u0111\u00f3. H\u1ed9 kinh doanh ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 s\u1edbm h\u01a1n ngay khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u doanh thu, ph\u00e1t sinh thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf, gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c v\u00e0o nh\u1eefng ng\u00e0y c\u1eadn h\u1ea1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nop_ho_so_khai_thue_qua_mang_Cong_dich_vu_congeTax_thi_tinh_dung_han_nhu_the_nao\"><\/span>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng (C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng\/eTax) th\u00ec t\u00ednh \u0111\u00fang h\u1ea1n nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ng\u00e0y, gi\u1edd tr\u00ean h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn \u0111\u00e3 n\u1ed9p th\u00e0nh c\u00f4ng, k\u1ec3 c\u1ea3 khi th\u1eddi \u0111i\u1ec3m \u0111\u00f3 r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9, ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh. Do \u0111\u00f3, h\u1ed9 kinh doanh n\u00ean ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc 24 gi\u1edd c\u1ee7a ng\u00e0y cu\u1ed1i c\u00f9ng thu\u1ed9c th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro l\u1ed7i h\u1ec7 th\u1ed1ng v\u00e0o ph\u00fat ch\u00f3t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_sao_biet_ho_kinh_doanh_cua_minh_phai_khai_thue_theo_quy_hay_theo_thang\"><\/span>L\u00e0m sao bi\u1ebft h\u1ed9 kinh doanh c\u1ee7a m\u00ecnh ph\u1ea3i khai thu\u1ebf theo qu\u00fd hay theo th\u00e1ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ee9c doanh thu n\u0103m c\u1ee7a h\u1ed9 kinh doanh: n\u1ebfu doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng th\u00ec thu\u1ed9c di\u1ec7n khai theo qu\u00fd; n\u1ebfu doanh thu n\u0103m tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng th\u00ec thu\u1ed9c di\u1ec7n khai theo th\u00e1ng. H\u1ed9 kinh doanh n\u00ean r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u doanh thu l\u0169y k\u1ebf th\u01b0\u1eddng xuy\u00ean, \u0111\u1eb7c bi\u1ec7t khi doanh thu \u0111ang ti\u1ec7m c\u1eadn c\u00e1c ng\u01b0\u1ee1ng n\u00eau tr\u00ean, \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i k\u1ef3 khai thu\u1ebf \u0111\u00fang th\u1eddi \u0111i\u1ec3m, tr\u00e1nh \u00e1p d\u1ee5ng sai th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 th\u00ec t\u00ednh th\u1ebf n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo nguy\u00ean t\u1eafc chung c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (d\u1eabn chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 v\u1ec1 c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n), n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n ho\u1eb7c ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo li\u1ec1n k\u1ec1. 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H\u1ed9 kinh doanh n\u00ean r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u doanh thu l\u0169y k\u1ebf th\u01b0\u1eddng xuy\u00ean, \u0111\u1eb7c bi\u1ec7t khi doanh thu \u0111ang ti\u1ec7m c\u1eadn c\u00e1c ng\u01b0\u1ee1ng n\u00eau tr\u00ean, \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i k\u1ef3 khai thu\u1ebf \u0111\u00fang th\u1eddi \u0111i\u1ec3m, tr\u00e1nh \u00e1p d\u1ee5ng sai th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng \u00edt h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1eebng b\u1ecb c\u01a1 quan thu\u1ebf nh\u1eafc nh\u1edf, th\u1eadm ch\u00ed b\u1ecb x\u1eed ph\u1ea1t ch\u1ec9 v\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1ec5 v\u00e0i ng\u00e0y so v\u1edbi quy \u0111\u1ecbnh. Nguy\u00ean nh\u00e2n ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb vi\u1ec7c ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=9251"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9251\/revisions"}],"predecessor-version":[{"id":9256,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9251\/revisions\/9256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9252"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}